Policy in regard to prosecution and compounding of technical offences

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....y in regard to prosecution and compounding of technical offences has since been reviewed by the Board. 2. The Department has been prosecuting assessees both under the Income-tax Act and the Indian Penal Code. The offences for which the assessees are prosecuted under these two laws can be broadly categorised into technical and non-technical. Technical offences are those which are due to certain ....

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....cases mentioned below, the Department may adopt a policy in general to compound the first offence. If the assessee commits the offence again, the prosecution proceedings should be pursued to their logical end. Such a procedure would also have the necessary educative and reformative value without being unduly harsh in technical matters. 3. Keeping in view what is stated above, in the case of tec....